Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 12:22 PM
is acquired under this Chapter. (2) Notwithstanding anything contained in sub-section...(1) of section 269D, any improvements have been made to the...
Act: Income-tax Act, 1961 Chapter: Chapter XXA - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269J Year: 2024 (No. 2) -
Oct 31, 25, 11:40 PM
the business of export out of India of any goods or merchandise to which this section...applies, there shall, in accordance with and subject to the provisions of this...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HHC Year: 2024 (No. 2) -
Oct 31, 25, 11:39 PM
April, 2005 and any subsequent assessment year. (2) The deductions under this section...(2) of section 288 and the assessee furnishes along with...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HHBA Year: 2024 (No. 2) -
Nov 1, 25, 1:13 AM
to have been issued by an associated enterprise. (1A) Nothing contained in sub-section...(1) and sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 94B Year: 2024 (No. 2) -
Oct 31, 25, 8:50 PM
carrying on business or profession [not being a profession referred to in sub-section...44AE or section 44BB or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44AA Year: 2024 (No. 2) -
Nov 1, 25, 9:02 AM
, the tax shall be deducted at higher of the two rates provided in this section and...in section 206AA. (3) For the purposes of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206AB Year: 2024 (No. 2) -
Nov 1, 25, 12:17 PM
the acquisition of any immovable property made by the competent authority under section...a) by the transferor or the transferee or any other person referred to in...
Act: Income-tax Act, 1961 Chapter: Chapter XXA - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269G Year: 2024 (No. 2) -
Nov 1, 25, 1:25 PM
(5) of section 9A fails to furnish such statement or information or document within...the time prescribed under that sub-section, the income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271FAB Year: 2024 (No. 2) -
Nov 1, 25, 7:16 AM
business Shipping business of non-residents. 172. (1) The provisions of this section...the person so authorised by the master as sufficient compliance with this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 172 Year: 2024 (No. 2) -
Nov 1, 25, 2:01 AM
to it in clause (22) of section 2 but shall not include sub-clause (e) thereof;...10; or (iii) a trust or institution registered under section 12A...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBDA Year: 2024 (No. 2) -
Oct 31, 25, 9:08 PM
which the transfer took place. (1A) Notwithstanding anything contained in sub-section...of— (i) section 48; and (ii) proviso to clause (42A) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 45 Year: 2024 (No. 2) -
Oct 31, 25, 6:51 PM
to this section; and (d) in clause (c) of sub-section (1) of section 13, at the...to this...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 11 Year: 2024 (No. 2) -
Nov 1, 25, 9:01 AM
(3) of section 194A responsible for paying to a resident any income not exceeding...(1) or sub-section (2) may also deliver to the income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206A Year: 2024 (No. 2) -
Oct 31, 25, 11:16 PM
Hindu undivided family, there shall be deducted such sum, as specified in sub-section...(2) or sub-section (3), payment of which is made by any...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80D Year: 2024 (No. 2) -
Nov 1, 25, 10:55 PM
(1) of section 25 of Customs Act, read with sub-section (12) of section 3 of Customs...of section...
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 2:44 AM
45, read with section 50, and the capital gains so arising shall be computed in...accordance with the provisions of sections 45 to 51: Provided...
Act: Income-tax Act, 1961 Chapter: Chapter XIIG - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VN Year: 2024 (No. 2) -
Nov 1, 25, 1:26 AM
102120000000086795 2025-11-01 106 Period of limitation for making orders under section...104 [] Period of limitation for making orders under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 106 Year: 2024 (No. 2) -
Oct 31, 25, 8:26 PM
house by the assessee,— (a) the deduction under sub-clause (i) of clause (a) of section...purpose of the business or profession; (b) the deduction under clause (b) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 38 Year: 2024 (No. 2) -
Nov 1, 25, 9:48 AM
Other modes of recovery. 226. (1) Where no certificate has been drawn up under section.... (1A) Where a certificate has been drawn up under section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 226 Year: 2024 (No. 2) -
Oct 31, 25, 11:38 PM
work is payable in convertible foreign exchange. (2) For the purposes of this section...(2) of section 288 and the assessee furnishes, along with...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HHB Year: 2024 (No. 2)